All amounts in KZT T- accounts

Cash (Asset) Building (Asset)

Debit Credit Debit Credit

Accumulated Depreciation (Contra Asset) - Building

Debit Credit

Capital Investment (Owner's equity) Loan (Liability)

Debit Credit Debit Credit

Food inventory (Asset) Beverage inventory (Asset)

Debit Credit Debit Credit

Accounts Payable (Liability) Equipment (Asset)

Debit Credit Debit Credit

Prepaid Insurance (Asset) Wages expense (Expense)

Debit Credit Debit Credit
 Salary expense (Expense) Utility expense (Expense)
Debit Credit Debit Credit

Sales revenue (Income) Other Expense (Expense)

Debit Credit Debit Credit

Credit cards receivable (Asset) Cost of sales (Expense)

Debit Credit Debit Credit

Insurance expense (Expense) Depreciation (Expense)

Debit Credit Debit Credit

Payroll Payable (Liabilities) Accumulated Depreciation (Contra Asset) -Equipment

Debit Credit Debit Credit
 All amounts in KZT
BB= Beginning Balance
EB = Ending Balance

Cash (Asset) Building (Asset)

Debit Credit Debit
BB 0 BB 0
1,000,000 Initial investment 10,000,000
10,000,000 Building purchase
9600000 Loan
100,000 Beverage inventory purchase
30,000 insurance payment for 1 year
50,000 Wage payment
30,000 Salary payment
20,000 Utility payment

180,000 Sales Revenue

20,000 Other expenses payment
EB 530,000 EB 10,000,000

Capital Investment (Owner's equity) Loan (liability)

Debit Credit Debit

0 BB
1,000,000 Initial investment

1,000,000 EB

Food inventory (Asset) Beverage inventory (Asset)

Debit Credit Debit
BB 0 BB 0
 100,000
140,000 Food inventory purchase on account
90,000 Cost of sales of food inventory

EB 50,000 EB 40,000

Accounts Payable (Liability) Equipment (Asset)

Debit Credit Debit
0 BB BB 0
120,000 Equipment purchase 120,000
140,000 Food inventory purchase on account
260,000 EB EB 120,000

Prepaid Insurance (Asset) Wages expense (Expense)

Debit Credit Debit
BB 0 50,000
30,000 insurance purchase for 2 years 30,000
2,500 Insurance expense per month
80,000
EB 27,500

Salary expense (Expense) Utility expense (Expense)

Debit Credit Debit
30,000 Salary payment 20,000
40,000 Salary accrual

70,000 20,000
 Sales revenue (Income) Other Expense (Expense)
Debit Credit Debit
300,000 Sales Revenue 20,000

300,000 20,000

Credit cards receivable (Asset) Cost of sales (Expense)

Debit Credit Debit
BB 0 90,000
120,000 Sales Revenue 60,000

150,000
EB 120,000

Insurance expense (Expense) Depreciation (Expense)

Debit Credit Debit
 2,500 Insurance expense per month 27,778
2,500

2,500 30,278

Accumulated Depreciation
Payroll Payable (Liabilities) (Contra Asset) - Building
Debit Credit Debit
0 BB
30,000 Wage accrual
40,000 Salary accrual

70,000 EB

Accumulated Depreciation
(Contra Asset) - Equipment
Debit
ilding (Asset)
Credit

Building purchase

oan (liability)

Credit
0 BB
9,600,000 Building purchase

9,600,000 EB

BB
Financing Initial investment
e inventory (Asset)
Credit Financing Loan
 Beverage inventory purchase
60,000 Cost of sales of beverage inventory

Customer Operating Sales Revenue

EB

Cash flow statetment for the January 2

Direct method
ipment (Asset) Cash flow from operating activities
Credit Cash received from customers
Cash paid to suppliers
Equipment purchase Cash paid to employees
Net cash flow from operating
Cash flow from investing activities
Purchase of building
Net cash flow from investing
Cash flow from financing activities
Initial investment from owner
Loan taken
Net Cash flow from financing activities
Net Cash increasing
BB of cash
expense (Expense) EB of Cash
Credit
Wage payment
Wage accrual

expense (Expense)
Credit
Utility payment
Expense (Expense)
Credit
Other expenses payment

f sales (Expense)
Credit
Cost of sales of food inventory
Cost of sales of beverage inventory

ciation (Expense)
Credit
 Depreciation of building
Depreciation of equipment

lated Depreciation
a Asset) - Building
Credit
0 BB
27,778 Depreciation of building

27,778 EB

lated Depreciation
Asset) - Equipment
Credit
0 BB
2,500 Depreciation of quipment

2,500 EB
 WC = CA- CL

Beshbarmak Restau
Beshbarmak Restaurant Balance sheet as of Janua
Income statement for January, 202X In KZT
In KZT
Sales revenue 300,000 Assets
Cost of sales -150,000 Current assets
Gross margin 150,000 Cash 530,000
Credit cards 120,000
Expenses: Prepaid insu 27,500
Wages -80,000 Food invento 50,000
Salaries -70,000 Beverage inv 40,000
Utilities -20,000 Total curren 767,500
Other -20,000 Accumulat
Long-term assets
Insurance -2,500 ed
Building 10,000,000
depreciatio
n of
Depreciation -30,278 Building -27,778
Building,
Total expenses -222,778 net amount 9,972,222
Accumulat
Equipment 120,000
ed
depreciatio
Net operating income/ n of
loss -72,778 Equipment
Equipment, -2,500
net amount 117,500
Total long-t 10,089,722

Total Assets 10,857,222

Cash (Asset)
Debit Credit
0
1,000,000
10,000,000 Building purchase Investing
9,600,000
100,000 Beverage inventory purchase Operating
 30,000 insurance payment for 1 year Operating
50,000 Wage payment Operating
30,000 Salary payment Operating
20,000 Utility payment Operating
180,000
20,000 Other expenses payment Operating
530,000

for the January 20XX in KZT

ng activities
tomers 180,000
-170,000
-80,000
rating -70,000
g activities
-10,000,000
sting -10,000,000
ng activities
1,000,000
9,600,000 91%
ancing activities 10,600,000
530,000
0
530,000
check -
Beshbarmak Restaurant
ce sheet as of January 31, 202X
In KZT
Liabilities and Owner’s Equity
Liabilities
Current liabilities
Accounts payable 260,000
Payroll payable 70,000
Total current liabilities 330,000

Long-term liabilities
Loan from bank 9,600,000
Total long-term liability 9,600,000
Total liabilities 9,930,000

BB 01.01.20XX
Owner’s Equity Investment from owner
Raimbek's Capital 1,000,000 Loss for January

Operating loss/income -72,778 EB 31.01.20XX

Total Owner’s Equity 927,222

Total Liabilities and Owner’s

Equity 10,857,222
Check 0

Suppliers
Suppliers
Employees
Employees
Suppliers

Suppliers

Cash flow statetment for the January 20XX in KZT

Indirect method
Cash flow from operating activities
Net loss -72,778
Adjustments:
Depreciation exp 30,278
Insurance exp 2,500
Total adjust 32,778
Changing in WC
Credit cards Receivable Increased -120,000 :(
Beverage inventory inc -40,000 :(
Food inventory inc -50,000 :(
Prepaid insurance inc -30,000 :(
Accounts payable Incr 140,000 :)
Payroll payable inc 70,000 :)
Total Net changing in WC -30,000
Net Cash flow from operating -70,000
check 0
Changing in Equity for January 2023 in KZT
Beshbarmak Restaurant
Raimbek's Capital Retained earnTotal

0 0 0 Accounts Payable (Liability)

1,000,000 1,000,000 Debit Credit
-72,778 - 72,778 0

1,000,000 -72,778 927,222 120,000

check 0 140,000
260,000
BB

Equipment purchase Invest

Food inventory purchase on Opera
EB
 Beshbarmak Restaurant
Cash flow statement for January, 202X
Direct method, in KZT
Cash flow from operating activities
Cash receipt from customer
Cash paid to:
Suppliers
Employees
Total cash paid:
Net Cash Flow from operating activit
Cash flow from investing activities
Purchase of building
Net Cash Flow from investing activiti -10,000,000
Cash flow from investing activities
Loan taken
Initial investment from Raimbek
Net Cash Flow from financing activit 10,600,000
Net cash flow increase
Cash Balance, January 1, 202X
Cash Balance, January 31, 202X
Check
Beshbarmak Restaurant
Cash flow statement for January, 202X
Indirect method, in KZT
Cash flow from operating activities
180,000 Net operating income/ loss
Noncash adjustments
-170,000 Depreciation expense
-80,000 Insurance expense
Changing in working capital
Credit card receivables (increase)
Food Inventory (increase)
Beverage Inventory (increase)
Prepaid insurance (increase)
-250,000 Accounts payable (increase)
Accrued payroll (increase)
-70,000 Total changing in working capital:
Net Cash Flow from operating
activities
-10,000,000
Cash flow from investing activities
Purchase of building
9600000 Net Cash Flow from investing activi
1,000,000 Cash flow from investing activities
Loan taken
Initial investment from Raimbek
530,000 Net Cash Flow from financing activi
0 Net cash flow increase
530,000
0 Cash Balance, January 1, 202X
Cash Balance, January 31, 202X
aurant
anuary, 202X
n KZT

-72,778

30,278
2,500

-120,000 addition
-50,000
-40,000
-30,000
140,000 without equipment, Equipment purchase investing activities transaction
70,000
-30,000

check
-70,000 0

-10,000,000 without equipment, Equipment non-cash transaction

-10,000,000

9600000
1,000,000
10,600,000

530,000

0
530,000
 Beshbarmak Restaurant
Changing in equity statement
For the month ended January 31, 202X in KZT
Owners Capital Retain Earning
Balance on January 1, 202X 0 0
Investment 1,000,000
Net income/loss -72,778
Balance on January 31, 202X 1,000,000 -72,778
check

vities transaction
Total owner's equity
0
1,000,000
-72,778
927,222
0
All amounts in KZT

Beshbarmak Restaurant Beshbarmak Restaurant

Income statement for January, 202X Balance sheet as of January 31, 202X
In KZT In KZT

Total Assets Total Liabilities and Owner’s Equity

 Beshbarmak Restaurant
Changing in equity statement
For the month ended January 31, 202X in KZT
Owners Capital Retain Earning Total owner's equity
Balance on January 1, 202X

Balance on January 31, 202X

 Beshbarmak Restaurant
Cash flow statement for January, 202X
Direct method, in KZT
Cash flow from operating activities
Net Cash Flow from operating activities
Net Cash Flow from investing activities
Net Cash Flow from financing activities
Net cash flow increase
Cash Balance, January 1, 202X
Cash Balance, January 31, 202X
Beshbarmak Restaurant
Cash flow statement for January, 202X
Indirect method, in KZT
Cash flow from operating activities
Net operating income
Noncash adjustments
Changing in working capital
Total cash paid:
Net Cash Flow from operating activities
Cash flow from investing activities
Net Cash Flow from investing activities
Cash flow from investing activities
Net Cash Flow from financing activities
Net cash flow increase
Cash Balance, January 1, 202X
Cash Balance, January 31, 202X